We're dividing 140311 by 86 
We want to figure out the number of times 140311 can be divided by 86.

On to step 1:
1 divided by 86 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 86

Step 2:
If we divide 14 by 86, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 86

Moving on to step 3:
When dividing 140 by 86, we get 1 with a remainder of 54.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 86 from 140 leaves us with 54.
Fetch the next digit (3) from the dividend, attach it to 54 and continue: 543 / 86

Advancing to step 4:
543 divided by 86 is 6 with a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtracting 516 from 543 leaves us with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 86

Moving on to step 5:
If we divide 271 by 86, we get 3 and a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 163.0
Subtracting 258 from 271 leaves us with 13.
Include the next digit (1) from the dividend after 13, then repeat: 131 / 86

Step 6:
When dividing 131 by 86, we get 1 with a remainder of 45.
Put 1 as the next digit of the answer. 
Result so far: 1631.0
The remainder is 45 after subtracting 86 from 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 7:
86 goes into 450 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 1631.5
Deduct 430 from 450 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
When dividing 200 by 86, we get 2 with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 1631.52
Deduct 172 from 200 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 9:
If we divide 280 by 86, we get 3 and a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 1631.523
Deduct 258 from 280 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 10:
When dividing 220 by 86, we get 2 with a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 1631.5232
If we subtract 172 from 220, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
86 goes into 480 5 times with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 1631.52325
Deduct 430 from 480 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 12:
When dividing 500 by 86, we get 5 with a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 1631.523255
Deduct 430 from 500 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The quotient of the division is 1631.523255, and the remainder is 7e-06.